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Based on the facts and exhibits presented, the Property Tax
Appeal Board hereby finds no change in the assessment of the
property as established by the Macon County Board of Review is
warranted. The correct assessed valuation of the property is:
LAND: $ 1,117
IMPR.: $ 3,524
TOTAL: $ 4,641
Subject only to the State multiplier as applicable.
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Curt Jackson
DOCKET NO.: 06-01165.001-R-1
PARCEL NO.: 04-12-12-152-018
The parties of record before the Property Tax Appeal Board are
Curt Jackson, the appellant, and the Macon County Board of
The subject property consists of a one-story frame dwelling
containing 624 square feet of living area that was built in 1915.
Features include a full unfinished basement.
The appellant appeared before the Property Tax Appeal Board
claiming overvaluation as the basis of the appeal. In support of
the overvaluation argument, the appellant submitted 20 surplus
properties of vacant residential lots that were to be sold at
auction on October 10, 2007, by the Macon County Trustee. The
minimum bid for these lots was $600. The appellant argued vacant
lots in Decatur are a liability rather than an asset. The
appellant argued vacant lots are used as dumping grounds for
garbage, wherein the city charges property owners cleanup fees.
Based on this evidence, the appellant claims the subject lot is
only worth $600.
In further support of the overvaluation contention, the appellant
presented Multiple Listing Sheets (MLS) for 24 suggested
comparable sales. However, the appellant primarily relied on
three comparables in support of the overvaluation claim. These
comparables consist of one-story frame dwellings that were built
from 1915 to 1949. Two comparables have full unfinished
basements and one comparable has a concrete slab foundation.
Two comparables have a garage. The dwellings range in size from
672 to 1,208 square feet of living area and sold from May 2005 to
May 2006 for prices ranging from $7,500 to $8,950.
The appellant testified he is a graduate of Eastern Illinois
University with a degree in business management. He testified he